In this paper we describe IRS-III which takes a semantic broker based approach to creating applications from Semantic Web Services by mediating between a service requester and one or more service providers. Business organisations can see Semantic Web Services as the basic mechanism for integrating data and processes across applications on the Web. This paper extends previous publications on IRS by providing an overall description of our framework components from the point of view of application development. More specifically, it describes the IRS-III methodology for building applications using Semantic Web Services and illustrates this methodology through a case study on e-government.